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Can I Efile My 2012 Tax Return

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Can I Efile My 2012 Tax Return

Can i efile my 2012 tax return 2. Can i efile my 2012 tax return   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Can i efile my 2012 tax return All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Can i efile my 2012 tax return However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Can i efile my 2012 tax return The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Can i efile my 2012 tax return The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Can i efile my 2012 tax return Alternative minimum tax. Can i efile my 2012 tax return   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Can i efile my 2012 tax return Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Can i efile my 2012 tax return The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Can i efile my 2012 tax return Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Can i efile my 2012 tax return An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Can i efile my 2012 tax return Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Can i efile my 2012 tax return The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Can i efile my 2012 tax return When to file. Can i efile my 2012 tax return   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Can i efile my 2012 tax return The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Can i efile my 2012 tax return If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Can i efile my 2012 tax return Extension of time to file. Can i efile my 2012 tax return   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Can i efile my 2012 tax return The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Can i efile my 2012 tax return Public Inspection Requirements of Section 501(c)(3) Organizations. Can i efile my 2012 tax return   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Can i efile my 2012 tax return    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Can i efile my 2012 tax return Payment of Tax Estimated tax. Can i efile my 2012 tax return   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Can i efile my 2012 tax return Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Can i efile my 2012 tax return If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Can i efile my 2012 tax return   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Can i efile my 2012 tax return Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Can i efile my 2012 tax return However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Can i efile my 2012 tax return If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Can i efile my 2012 tax return   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Can i efile my 2012 tax return    Tax due with Form 990-T. Can i efile my 2012 tax return   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Can i efile my 2012 tax return Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Can i efile my 2012 tax return Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Can i efile my 2012 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Can i efile my 2012 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Can i efile my 2012 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Can i efile my 2012 tax return EFTPS is a free service provided by the Department of Treasury. Can i efile my 2012 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Can i efile my 2012 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Can i efile my 2012 tax return eftps. Can i efile my 2012 tax return gov or call 1-800-555-4477. Can i efile my 2012 tax return Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Can i efile my 2012 tax return Deposits on business days only. Can i efile my 2012 tax return   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Can i efile my 2012 tax return A business day is any day other than a Saturday, Sunday, or legal holiday. Can i efile my 2012 tax return For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Can i efile my 2012 tax return The term "legal holiday" means any legal holiday in the District of Columbia. Can i efile my 2012 tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP12 Notice

We made changes to correct a miscalculation on your return.

Looking for information for CP12A Notice, CP12E Notice, CP12M Notice, or CP12R Notice?

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Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice, and compare our changes to the information on your tax return.
  • If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
  • If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.

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Answers to Common Questions

Why did I receive this notice?
We issue Notice CP12 when we correct one or more mistakes on your tax return, and

  • The overpayment is different from the one you expected, or
  • You have an overpayment when you thought you owed money or had an even balance.

How can I find out what caused my tax return to change?
Please contact us at the toll free number listed on the top right corner of your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60 day period, you'll lose your right to appeal our decision before payment of tax.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 19-Feb-2014

The Can I Efile My 2012 Tax Return

Can i efile my 2012 tax return Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/pub51. Can i efile my 2012 tax return What's New Social security and Medicare tax for 2014. Can i efile my 2012 tax return  The social security tax rate is 6. Can i efile my 2012 tax return 2% each for the employee and employer, unchanged from 2013. Can i efile my 2012 tax return The social security wage base limit is $117,000. Can i efile my 2012 tax return The Medicare tax rate is 1. Can i efile my 2012 tax return 45% each for the employee and employer, unchanged from 2013. Can i efile my 2012 tax return There is no wage base limit for Medicare tax. Can i efile my 2012 tax return Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Can i efile my 2012 tax return Withholding allowance. Can i efile my 2012 tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. Can i efile my 2012 tax return Change of responsible party. Can i efile my 2012 tax return  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Can i efile my 2012 tax return Form 8822-B must be filed within 60 days of the change. Can i efile my 2012 tax return If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Can i efile my 2012 tax return For a definition of "responsible party", see the Form 8822-B instructions. Can i efile my 2012 tax return Same-sex marriage. Can i efile my 2012 tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Can i efile my 2012 tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. Can i efile my 2012 tax return R. Can i efile my 2012 tax return B. Can i efile my 2012 tax return 201, available at www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/irb/2013-38_IRB/ar07. Can i efile my 2012 tax return html. Can i efile my 2012 tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Can i efile my 2012 tax return Notice 2013-61, 2013-44 I. Can i efile my 2012 tax return R. Can i efile my 2012 tax return B. Can i efile my 2012 tax return 432, is available at www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/irb/2013-44_IRB/ar10. Can i efile my 2012 tax return html. Can i efile my 2012 tax return Reminders Additional Medicare Tax withholding. Can i efile my 2012 tax return  In addition to withholding Medicare tax at 1. Can i efile my 2012 tax return 45%, you must withhold a 0. Can i efile my 2012 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Can i efile my 2012 tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Can i efile my 2012 tax return Additional Medicare Tax is only imposed on the employee. Can i efile my 2012 tax return There is no employer share of Additional Medicare Tax. Can i efile my 2012 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Can i efile my 2012 tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Can i efile my 2012 tax return For more information on Additional Medicare Tax, visit IRS. Can i efile my 2012 tax return gov and enter “Additional Medicare Tax” in the search box. Can i efile my 2012 tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Can i efile my 2012 tax return  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Can i efile my 2012 tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Can i efile my 2012 tax return For more information, visit IRS. Can i efile my 2012 tax return gov and enter “work opportunity tax credit” in the search box. Can i efile my 2012 tax return Outsourcing payroll duties. Can i efile my 2012 tax return  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Can i efile my 2012 tax return The employer remains responsible if the third party fails to perform any required action. Can i efile my 2012 tax return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Can i efile my 2012 tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Can i efile my 2012 tax return COBRA premium assistance credit. Can i efile my 2012 tax return  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Can i efile my 2012 tax return For more information, see COBRA premium assistance credit under Introduction. Can i efile my 2012 tax return Compensation paid to H-2A foreign agricultural workers. Can i efile my 2012 tax return  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Can i efile my 2012 tax return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Can i efile my 2012 tax return On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Can i efile my 2012 tax return An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Can i efile my 2012 tax return In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Can i efile my 2012 tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Can i efile my 2012 tax return These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Can i efile my 2012 tax return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Can i efile my 2012 tax return Additional employment tax information. Can i efile my 2012 tax return  Visit the IRS website at www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/businesses and click on Employment Taxes under Businesses Topics. Can i efile my 2012 tax return For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Can i efile my 2012 tax return m. Can i efile my 2012 tax return –7:00 p. Can i efile my 2012 tax return m. Can i efile my 2012 tax return local time (Alaska and Hawaii follow Pacific time). Can i efile my 2012 tax return Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Can i efile my 2012 tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). Can i efile my 2012 tax return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Can i efile my 2012 tax return Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Can i efile my 2012 tax return See Regulations sections 1. Can i efile my 2012 tax return 1361-4(a)(7) and 301. Can i efile my 2012 tax return 7701-2(c)(2)(iv). Can i efile my 2012 tax return Differential wage payments. Can i efile my 2012 tax return  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Can i efile my 2012 tax return For more information, see Publication 15 (Circular E). Can i efile my 2012 tax return Federal tax deposits must be made by electronic funds transfer. Can i efile my 2012 tax return  You must use electronic funds transfer to make all federal tax deposits. Can i efile my 2012 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Can i efile my 2012 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Can i efile my 2012 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Can i efile my 2012 tax return EFTPS is a free service provided by the Department of Treasury. Can i efile my 2012 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Can i efile my 2012 tax return For more information on making federal tax deposits, see How To Deposit in section 7. Can i efile my 2012 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Can i efile my 2012 tax return eftps. Can i efile my 2012 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Can i efile my 2012 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Can i efile my 2012 tax return Electronic filing and payment. Can i efile my 2012 tax return  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Can i efile my 2012 tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Can i efile my 2012 tax return Spend less time and worry on taxes and more time running your business. Can i efile my 2012 tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Can i efile my 2012 tax return For e-file, visit the IRS website at www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/efile for additional information. Can i efile my 2012 tax return For EFTPS, visit www. Can i efile my 2012 tax return eftps. Can i efile my 2012 tax return gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Can i efile my 2012 tax return For electronic filing of Form W-2, visit www. Can i efile my 2012 tax return socialsecurity. Can i efile my 2012 tax return gov/employer. Can i efile my 2012 tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Can i efile my 2012 tax return If a valid EIN is not provided, the return or payment will not be processed. Can i efile my 2012 tax return This may result in penalties and delays in processing your return or payment. Can i efile my 2012 tax return Electronic funds withdrawal (EFW). Can i efile my 2012 tax return  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Can i efile my 2012 tax return However, do not use EFW to make federal tax deposits. Can i efile my 2012 tax return For more information on paying your taxes using EFW, visit the IRS website at www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/e-pay. Can i efile my 2012 tax return A fee may be charged to file electronically. Can i efile my 2012 tax return Credit or debit card payments. Can i efile my 2012 tax return   Employers can pay the balance due shown on Form 943 by credit or debit card. Can i efile my 2012 tax return Do not use a credit or debit card to make federal tax deposits. Can i efile my 2012 tax return For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/e-pay. Can i efile my 2012 tax return When you hire a new employee. Can i efile my 2012 tax return  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Can i efile my 2012 tax return Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Can i efile my 2012 tax return If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Can i efile my 2012 tax return If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Can i efile my 2012 tax return See section 1 for more information. Can i efile my 2012 tax return Eligibility for employment. Can i efile my 2012 tax return  You must verify that each new employee is legally eligible to work in the United States. Can i efile my 2012 tax return This includes completing the U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Can i efile my 2012 tax return You can get the form from USCIS offices or by calling 1-800-870-3676. Can i efile my 2012 tax return Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Can i efile my 2012 tax return uscis. Can i efile my 2012 tax return gov for more information. Can i efile my 2012 tax return New hire reporting. Can i efile my 2012 tax return   You are required to report any new employee to a designated state new-hire registry. Can i efile my 2012 tax return A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Can i efile my 2012 tax return Many states accept a copy of Form W-4 with employer information added. Can i efile my 2012 tax return Visit the Office of Child Support Enforcement's website at www. Can i efile my 2012 tax return acf. Can i efile my 2012 tax return hhs. Can i efile my 2012 tax return gov/programs/cse/newhire for more information. Can i efile my 2012 tax return Dishonored payments. Can i efile my 2012 tax return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Can i efile my 2012 tax return The penalty is $25 or 2% of the payment, whichever is more. Can i efile my 2012 tax return However, the penalty on dishonored payments of $24. Can i efile my 2012 tax return 99 or less is an amount equal to the payment. Can i efile my 2012 tax return For example, a dishonored payment of $18 is charged a penalty of $18. Can i efile my 2012 tax return Forms in Spanish. Can i efile my 2012 tax return  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Can i efile my 2012 tax return For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Can i efile my 2012 tax return For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Can i efile my 2012 tax return References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Can i efile my 2012 tax return Information returns. Can i efile my 2012 tax return  You may be required to file information returns to report certain types of payments made during the year. Can i efile my 2012 tax return For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Can i efile my 2012 tax return For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Can i efile my 2012 tax return Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Can i efile my 2012 tax return See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Can i efile my 2012 tax return If you file 250 or more Forms W-2, you must file them electronically. Can i efile my 2012 tax return SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Can i efile my 2012 tax return Information reporting customer service site. Can i efile my 2012 tax return  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Can i efile my 2012 tax return If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Can i efile my 2012 tax return The call site can also be reached by email at mccirp@irs. Can i efile my 2012 tax return gov. Can i efile my 2012 tax return Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Can i efile my 2012 tax return Web-based application for an employer identification number (EIN). Can i efile my 2012 tax return  You can apply for an employer identification number (EIN) online by visiting IRS. Can i efile my 2012 tax return gov and clicking on the Apply for an EIN Online link under Tools. Can i efile my 2012 tax return When a crew leader furnishes workers to you. Can i efile my 2012 tax return  Record the crew leader's name, address, and EIN. Can i efile my 2012 tax return See sections 2 and 10. Can i efile my 2012 tax return Change of address. Can i efile my 2012 tax return  Use Form 8822-B to notify the IRS of an address change. Can i efile my 2012 tax return Do not mail form 8822-B with your employment tax return. Can i efile my 2012 tax return Ordering forms and publications. Can i efile my 2012 tax return  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/businesses. Can i efile my 2012 tax return Click on the Online Ordering for Information Returns and Employer Returns. Can i efile my 2012 tax return You can also visit www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/formspubs to download other forms and publications. Can i efile my 2012 tax return Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Can i efile my 2012 tax return Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Can i efile my 2012 tax return socialsecurity. Can i efile my 2012 tax return gov/employer, to register for Business Services Online. Can i efile my 2012 tax return You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Can i efile my 2012 tax return Form W-3 will be created for you based on your Forms W-2. Can i efile my 2012 tax return Tax Questions. Can i efile my 2012 tax return   If you have a tax question, check the information available on IRS. Can i efile my 2012 tax return gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Can i efile my 2012 tax return m. Can i efile my 2012 tax return –7:00 p. Can i efile my 2012 tax return m. Can i efile my 2012 tax return local time (Alaska and Hawaii follow Pacific time). Can i efile my 2012 tax return We cannot answer tax questions sent to the address provided later for comments and suggestions. Can i efile my 2012 tax return Recordkeeping. Can i efile my 2012 tax return  Keep all records of employment taxes for at least 4 years. Can i efile my 2012 tax return These should be available for IRS review. Can i efile my 2012 tax return Your records should include the following information. Can i efile my 2012 tax return Your employer identification number (EIN). Can i efile my 2012 tax return Amounts and dates of all wage, annuity, and pension payments. Can i efile my 2012 tax return Names, addresses, social security numbers, and occupations of employees and recipients. Can i efile my 2012 tax return Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Can i efile my 2012 tax return Dates of employment for each employee. Can i efile my 2012 tax return Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Can i efile my 2012 tax return Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Can i efile my 2012 tax return Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Can i efile my 2012 tax return Copies of returns filed and confirmation numbers. Can i efile my 2012 tax return Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Can i efile my 2012 tax return If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Can i efile my 2012 tax return If the crew leader has no permanent mailing address, record his or her present address. Can i efile my 2012 tax return Private delivery services. Can i efile my 2012 tax return  You can use certain private delivery services designated by the IRS to send tax returns and payments. Can i efile my 2012 tax return The list includes only the following. Can i efile my 2012 tax return DHL Express (DHL): DHL Same Day Service. Can i efile my 2012 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Can i efile my 2012 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Can i efile my 2012 tax return M. Can i efile my 2012 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Can i efile my 2012 tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. Can i efile my 2012 tax return gov and enter "private delivery service" in the search box. Can i efile my 2012 tax return Your private delivery service can tell you how to get written proof of the mailing date. Can i efile my 2012 tax return Private delivery services cannot deliver items to P. Can i efile my 2012 tax return O. Can i efile my 2012 tax return boxes. Can i efile my 2012 tax return You must use the U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Postal Service to mail any item to an IRS P. Can i efile my 2012 tax return O. Can i efile my 2012 tax return box address. Can i efile my 2012 tax return Photographs of missing children. Can i efile my 2012 tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. Can i efile my 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can i efile my 2012 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Can i efile my 2012 tax return Calendar The following are important dates and responsibilities. Can i efile my 2012 tax return See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Can i efile my 2012 tax return Also see Publication 509, Tax Calendars. Can i efile my 2012 tax return   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Can i efile my 2012 tax return A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Can i efile my 2012 tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. Can i efile my 2012 tax return See Deposits on Business Days Only in section 7. Can i efile my 2012 tax return For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Can i efile my 2012 tax return See Private delivery services under Reminders. Can i efile my 2012 tax return By January 31 . Can i efile my 2012 tax return   File Form 943. Can i efile my 2012 tax return See section 8 for more information on Form 943. Can i efile my 2012 tax return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Can i efile my 2012 tax return Furnish each employee with a completed Form W-2. Can i efile my 2012 tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Can i efile my 2012 tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Can i efile my 2012 tax return See section 10 for more information on FUTA. Can i efile my 2012 tax return If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Can i efile my 2012 tax return File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Can i efile my 2012 tax return If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Can i efile my 2012 tax return By February 15. Can i efile my 2012 tax return  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Can i efile my 2012 tax return On February 16. Can i efile my 2012 tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Can i efile my 2012 tax return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Can i efile my 2012 tax return If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Can i efile my 2012 tax return See section 5 for more information. Can i efile my 2012 tax return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Can i efile my 2012 tax return By February 28. Can i efile my 2012 tax return   File paper Forms 1099 and 1096. Can i efile my 2012 tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Information Returns, with the IRS. Can i efile my 2012 tax return For electronically filed returns, see By March 31 below. Can i efile my 2012 tax return File paper Forms W-2 and W-3. Can i efile my 2012 tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Can i efile my 2012 tax return For electronically filed returns, see By March 31 next. Can i efile my 2012 tax return By March 31. Can i efile my 2012 tax return   File electronic Forms W-2 and 1099. Can i efile my 2012 tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Can i efile my 2012 tax return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Can i efile my 2012 tax return socialsecurity. Can i efile my 2012 tax return gov/employer. Can i efile my 2012 tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Can i efile my 2012 tax return By April 30, July 31, October 31, and January 31. Can i efile my 2012 tax return   Deposit FUTA taxes. Can i efile my 2012 tax return Deposit FUTA tax if the undeposited amount is over $500. Can i efile my 2012 tax return Before December 1. Can i efile my 2012 tax return  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Can i efile my 2012 tax return Introduction This publication is for employers of agricultural workers (farmworkers). Can i efile my 2012 tax return It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Can i efile my 2012 tax return Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Can i efile my 2012 tax return If you have nonfarm employees, see Publication 15 (Circular E). Can i efile my 2012 tax return If you have employees in the U. Can i efile my 2012 tax return S. Can i efile my 2012 tax return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Can i efile my 2012 tax return Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Can i efile my 2012 tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Can i efile my 2012 tax return Comments and suggestions. Can i efile my 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. Can i efile my 2012 tax return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Can i efile my 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can i efile my 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can i efile my 2012 tax return   You can also send us comments from www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/formspubs. Can i efile my 2012 tax return Click on More Information and then click on Comment on Tax Forms and Publications. Can i efile my 2012 tax return   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Can i efile my 2012 tax return COBRA premium assistance credit. Can i efile my 2012 tax return   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Can i efile my 2012 tax return COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Can i efile my 2012 tax return Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Can i efile my 2012 tax return Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Can i efile my 2012 tax return Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Can i efile my 2012 tax return For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Can i efile my 2012 tax return   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Can i efile my 2012 tax return For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Can i efile my 2012 tax return   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Can i efile my 2012 tax return The assistance for the coverage can last up to 15 months. Can i efile my 2012 tax return   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Can i efile my 2012 tax return For more information, see Notice 2009-27, 2009-16 I. Can i efile my 2012 tax return R. Can i efile my 2012 tax return B. Can i efile my 2012 tax return 838, available at www. Can i efile my 2012 tax return irs. Can i efile my 2012 tax return gov/irb/2009-16_irb/ar09. Can i efile my 2012 tax return html. Can i efile my 2012 tax return   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Can i efile my 2012 tax return   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Can i efile my 2012 tax return The reimbursement is made through a credit against the employer's employment tax liabilities. Can i efile my 2012 tax return For information on how to claim the credit, see the Instructions for Form 943. Can i efile my 2012 tax return The credit is treated as a deposit made on the first day of the return period. Can i efile my 2012 tax return In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Can i efile my 2012 tax return In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Can i efile my 2012 tax return   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Can i efile my 2012 tax return Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Can i efile my 2012 tax return In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Can i efile my 2012 tax return In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Can i efile my 2012 tax return Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Can i efile my 2012 tax return Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Can i efile my 2012 tax return A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Can i efile my 2012 tax return   For more information, visit IRS. Can i efile my 2012 tax return gov and enter “COBRA” in the search box. Can i efile my 2012 tax return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications